Reporting Directive (CSRD). 1. Categories of [draft] Standards and disclosures under [draft] European Sustainability Reporting Standards 1.1 Complying with [draft] ESRS 2. The undertaking shall disclose, in accordance with applicable [draft] European

Reporting Directive (CSRD). 2. It covers the applicable general principles: (a) when reporting under European Sustainability Reporting Standards; (b) on how to apply CSRD concepts; (c) when disclosing policies, targets, actions and action plans, and resources; (d) when preparing and presenting sustainability information;

consideration the outcome of the public consultation and the requirements of the final CSRD. [Draft] ESRS 1 Climate change is set out in paragraphs 1–75 and Appendices A: Defined terms and B: Application Guidance. All the paragraphs, including those in …

CSRD：Corporate Sustainability Reporting Directive. CSRD（公司可持续发展报告指令）是欧盟（EU）立法，于2023年1月5日生效，要求欧盟企业（包括符合条件的非欧盟公司在欧盟的子公司）披露其环境和社会影响，以及其环境、社会和治理（ESG）行动对业务的影响。

2023年8月3日 · csrd授权欧洲财务报告准则咨询组（efrag）以专业咨询机构的身份制定《欧洲可持续发展报告准则》（esrs），并提交欧盟委员会审批和发布。efrag在制定esrs时严格遵循了csrd对可持续发展报告的信息披露要求。

2024年6月25日 · Among the 12 ESRS, ESRS E1 covers the theme “Climate Change”. This ESRS E1 covers 3 sub-themes: - adaptation to climate change. - the mitigation of global warming by reducing greenhouse gas emissions. - the question of energy. What is the purpose of this standard? What information companies have to disclose?

2024年8月27日 · 2023年1月5日，企业可持续发展报告指令（CSRD）——这项被业界誉为“史上最严”的可持续发展法规，正式生效。 首批企业将从2024财年开始，率先遵循这一新规，并被强制要求于2025年公布其遵循CSRD的首份报告。 随着欧盟 CSRD的落地实施，其带来的ESG（环境、社会和公司治理）报告与监管变革之深远，前所未有。 预计这一指令将覆盖超过5万家大型企业及部分中小型企业，是之前非财务报告指令（NFRD）的四倍之多，企业可持续发展报告至此迈 …

2024年3月26日 · In this first instalment, we look at CSRD Annex 1 European Sustainability Reporting Standards (ESRS) 1 - General Requirements. Annex 1 of the CSRD, which is published in the Official Journal of the European Commission, includes two out of the three categories of ESRS: the cross-cutting standards and the topical standards.

3 天之前 · Quel est l’objectif de la norme ESRS E1 "Changement climatique" de la CSRD ? Quelles informations les entreprises vont-elles devoir divulguer ? On fait le point.

2024年8月15日 · To support companies in scope of the Corporate Sustainability Reporting Directive (CSRD), the European Commission (EC) has issued 90 frequently asked questions covering: practical arrangements for publishing CSRD disclosures. Companies need clarity to navigate the complexity of the CSRD.